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2012 (5) TMI 717 - ITAT INDOREExtract: .......violated the pro visions of Section 13, therefore, deduction u/s 11(1)(a) cannot be declined. The ld. CIT(A) was justified in holding that the assessee was entitled for deduction u/s 11 & 12 of the Income-tax Act, 1961. 25. In the result, the appeal of the Revenue is dismissed. This order has been pronounced in the open court on 7th May , 2012.
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